CLA-2-39:OT:RR:NC:N2:221
Mr. Bill Parrott
Permacharge Corporation
541 Laser Road
Rio Rancho, New Mexico 87124
RE: The tariff classification of polypropylene film from Taiwan
Dear Mr. Parrott:
In your letter dated October 19, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
The merchandise is plastic film that you identified in a telephone conversation as polypropylene film. The film is also available with an electrostatic charge that allows it to adhere to smooth, flat surfaces without the need for adhesive. The electrostatically charged film is temporarily backed with a paper liner to protect the charge. The paper liner is removed when the film is used.
You suggest classification in subheading 3920.10, Harmonized Tariff Schedule (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. However, you confirmed in a telephone conversation that the film is polypropylene, not polyethylene.
You suggest as an alternative classification for the charged film subheading 3919.10, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTS at the international level. The Explanatory Notes to heading 3919 state that the provision is limited to flat shapes which are pressure-sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure. The electrostatically charged polypropylene film is not pressure sensitive or tacky. It clings only to certain smooth flat surfaces and only by means of static electricity.
You also suggest classification for the charged film in subheading 3921.90, HTS, as other plates, sheets, film, foil and strip, of plastics, other, reinforced with paper. The product being produced and marketed is electrostatically charged polypropylene film. The paper functions as a temporary liner to protect the film during shipment and printing. It is not laminated to the film but adheres by means of static and a temporary attachment at one end of each sheet. The paper will be removed and discarded and functions as a type of packaging material for the polypropylene film.
The applicable subheading for the polypropylene film, whether uncharged or electrostatically charged and protected with a peel-off paper liner, will be 3920.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene, other. The rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You indicated in your letter that customs officials in the Netherlands and Australia requested classification in different headings of the tariff, but you clarified in a telephone conversation that the different headings were suggested by your overseas customers, not by the customs officials. Please note that while the Harmonized Tariff Schedule seeks uniformity in classification systems, participating nations are, nonetheless, free to decide the ultimate classification of goods entering their boundaries. They are not bound by classification rulings of other member nations. You may wish to obtain classification rulings from the customs officials at the various countries where you will ship the film.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division